EC authorising Germany to continue to derogate from Article 168 of the VAT Directive - Main contents

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dossier	COM(2021)435 - Amendment of Decision 2009/791/EC authorising Germany to continue to derogate from Article 168 of the VAT Directive.
document	COM(2021)435
date	October 5, 2021

Article 1

Decision 2009/791/EC is amended as follows:

(1)	The title is replaced by the following: ‘Council Decision 2009/791/EC of 20 October 2009 authorising the Federal Republic of Germany to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax’;

(2)

Article 2 is replaced by the following:

‘Article 2

This Decision shall expire on 31 December 2024.

Any request for the extension of the derogating measure provided for in this Decision shall be submitted to the Commission by 31 March 2024.

Such request shall be accompanied by a report on the application of this measure, including a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.

Article 2

This Decision shall take effect on the date of its notification.

Article 3

This Decision is addressed to the Federal Republic of Germany.